经济全球化的趋势与我国会计制度体系出现了不一致 ,本论文拟探讨一下目前我国会计准则体系中存在的与经济发展不一致的地方 ,如体系不完整、覆盖面窄、权威性不强等。提出完善会计准则体系的几条建议 ,包括与国际接轨、改革准则制定办法和强化准则的权威性等。最后 ,分析一下完善准则体系的意义 The trend of economic globalization is inconsistent with the system of accounting system in our country. This paper intends to explore the current inconsistency with the economic development in our country’s accounting standards system. For example, the system is incomplete, the coverage is narrow, and the authority is not strong. Put forward several suggestions for improving the accounting standards system, including international standards, reform guidelines and strengthening the authority of the guidelines. Finally, analyze the significance of improving the standard system